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- Title
Befreiung von der Pflicht zur elektronischen Übermittlung der Einkommensteuererklärung aufgrund wirtschaftlicher Unzumutbarkeit.
- Abstract
The article discusses Germany Bundesfinanzhof court case dealing with the exemption from the obligation to submit income tax returns electronically due to economic unreasonableness. The court held that the obligation to submit the income tax return according to the officially prescribed data record by remote data transmission is unreasonable if the financial outlay for setting up and maintaining a remote data transmission option is not in an economically sensible relationship to the income.
- Subjects
TAX exemption; ELECTRONIC filing of tax returns; ELECTRONIC data interchange; TAX laws
- Publication
FinanzRundschau, 2021, Vol 103, Issue 16, p808
- ISSN
2567-4765
- Publication type
Article
- DOI
10.9785/fr-2021-1031610